The Commissioners for HM Revenue and Customs v Total Technology (Engineering) Limited: [2012] UKUT 418 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 29 November 2012.

Read the full decision in The Commissioners for HM Revenue and Customs v Total Technology (Engineering) Limited: [2012] UKUT 418 (TCC).

VAT Default surcharge — penalty of £4,260.26 — whether disproportionate— no — principles to be taken into account by Tribunal.

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